Late payment and appeals
Late payment attracts a 5% penalty. The page also describes additional monthly penalties of 1%, up to 12%, for continuing arrears; its general timing wording and worked example differ, so use the issued penalty notice to confirm the applicable dates. Waiver consideration requires payment in full by the notice deadline and no waiver in the preceding two calendar years.
Recovery and payment
IRAS may appoint banks or other parties holding money to recover arrears, take legal action, or impose travel restrictions on sole proprietors or partners. Pay using the directive’s 14-digit payment-slip number through an applicable method; GIRO is excluded. A pending revised IR21 does not justify waiting to pay the first directive.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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